13 Everyone who gets counted is to give a half-shekel (using the standard Sanctuary shekel of a fifth of an ounce to the shekel) - a half-shekel offering to God. 14 Everyone counted, age twenty and up, is to make the offering to God. 15 The rich are not to pay more nor the poor less than the half-shekel offering to God, the atonement-tax for your lives.
Matthew Henry's Commentary on Exodus 30:13-15
Commentary on Exodus 30:11-16
(Read Exodus 30:11-16)
The tribute was half a shekel, about fifteen pence of our money. The rich were not to give more, nor the poor less; the souls of the rich and poor are alike precious, and God is no respecter of persons, Acts 10:34; Job 34:19. In other offerings men were to give according to their wordly ability; but this, which was the ransom of the soul, must be alike for all. The souls of all are of equal value, equally in danger, and all equally need a ransom. The money raised was to be used in the service of the tabernacle. Those who have the benefit, must not grudge the necessary charges of God's public worship. Money cannot make atonement for the soul, but it may be used for the honour of Him who has made the atonement, and for the maintenance of the gospel by which the atonement is applied.